Tax Reform in Russia

Tax Reform in Russia
ISBN-10
1840646446
ISBN-13
9781840646443
Category
Business & Economics / General
Pages
268
Language
English
Published
2008
Publisher
Edward Elgar
Authors
Jorge Martinez-Vazquez, Mark Rider, Sally Wallace

Description

The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. Since 1991 fiscal reform has been a pillar of Russia's reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few recognizable taxes, establish an efficient tax administration where taxpayers had never paid taxes directly, and decentralize the system of governance where power had been centralized and dictatorial.

Despite the remarkable achievements, many old and new challenges remain. The authors bring an analytical approach to fiscal reform in Russia, providing a detailed analysis of the tax system and estimates of tax compliance and evasion. The book offers a careful examination of the fiscal architecture of Russia and concludes with a presentation of remaining reform needs and options for Russia. Based on Russia's reform experience, the authors also draw lessons for fiscal reform in other developing and transitional countries.

Given the dynamic nature of Russia's economic development, this book will prove a timely and informative resource for academics in economics, public finance, political science and public administration as well as for policy makers. Its lessons will also be useful for officials involved with finance in transition and developing countries.

Get the book

Amazon.com
Amazon.com
Search the book
eBay.com
eBay.com
Search the book

Similar books